Thinking through the write-off: Arguments for the peculiarities of the depreciation charge

Abstract

AbstractThis paper surveys the relevant literature on the timing and nature of charges against income on long-lived assets. Within the framework of accounting, the spectrum ranges from complete, immediate write-off justified... [ view full abstract ]

Authors

  1. Greg Kordecki (Clayton State University College of Business)

Topic Area

Topics: Accounting - click here when done

Session

AC2 » Accounting Regulatory Issue (09:45 - Friday, 6th October, West B)

Paper

Depreciation_9.28.17-11_pt.pdf

Presentation Files

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